LO.2 At the time of his death in 2021, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $5,000,000 and a current use value of $3,500,000. a. If the special-use valuation election is made, Donald's gross estate must include how much as to the farm? b. What if the farm had a current use value of $4,000,000 (not $3,500,000)